| IAS 37 covers what topics? | - Provisions
- Contingent liabilities
- contingent assets |
| What topic is covered by IAS 1? | Presentation of Financial Statements |
| What topic is covered by IAS 2? | Inventories |
| What topic is covered by IAS 7? | The Statement of Cash Flows |
| What topic is covered by IAS 10? | Events after the reporting period |
| What topic is covered by IAS 16? | Property, Plant and Equipment |
| What topic is covered by IAS 27? | Separate Financial Statements |
| What topic is covered by IAS 28? | Investments in Associates and Joint Ventures. |
| What topic is covered by IAS 38? | Intangible Assets |
| What topic is covered by IFRS 3? | Business Combinations |
| What topic is covered by IFRS 10? | Consolidated Financial Statements |
| What topic is covered by IFRS 15? | Revenue from contracts with customers |
| What is the role of the IASB? | To issue/produce/create/formulate the IFRS. |
| What is the role of the IFRS? | To enable a convergence of national accounting standards and IFRS standards while giving examples of best practice in financial reporting for national bodies who produce requirements. |
| What is the role of the IFRS Advisory Council? | The IFRS forum for consulting with the outside world. |
| Who is "the Board"? | The IASB |
| What is a contingent liability? | "A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity's control." |
